Notice of Rulings

Administered by Department of the Treasury

Legislation au C2017G00237 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULINGS

Ruling Number

Subject

Brief Description

CR 2017/11

Income tax:  Heron Resources Limited – demerger of Ardea Resources Limited

The Ruling sets out the Commissioner’s position on shareholders of Heron Resources Limited.

The Ruling applies from 1 July 2016 to 30 June 2017.

CR 2017/12

Income tax:  ‘Energy Queensland Limited Early Retirement Scheme 2017’

The Ruling sets out the Commissioner’s position on employees of Energy Queensland Limited Group.

The Ruling applies from 1 March 2017 to 31 January 2019.

CR 2017/13

Income tax: return of capital: Alliance Resources Limited

The Ruling sets out the Commissioner’s position on the holders of ordinary shares in Alliance Resources Limited.

The Ruling applies from 1 July 2016 to 30 June 2017.

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.